Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer-financed retirement benefits schemes: periods when a scheme is not registered

From 6 April 2006, a registered pension scheme may be de-registered by Pension Scheme Services (PSS). From the date of de-registration it will be an employer-financed retirement benefits scheme (see EIM15010).